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108 documents · 0.20sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2012-104 — Jerald W. & Claudia K. White v. Commissioner
    IRCCourt RulingsApr 11, 2012related by meaning
    Notice 95-34 the IRS provided guidance on the tax problems raised by certain trust arrangements in seeking to qualify for jexemption from section 419. Furthermore, before any of the years at issue, this Court issued Neonatology Assocs., P.A. v. Commissioner, 115 T.C. 43. We therefore conclude that there was not substan…
  2. Rev. Proc. 2019-19 — This revenue procedure modifies and supersedes Rev. Proc. 2018-52, 2018-42 I.R.B. 611, the most recent prior consolidated statement of the correction programs …
    IRCRevenue ProceduresSuperseded May 6, 2019
    …05 Determination letter application not permitted 1110 .06 Special rules relating to Excess Amounts 1111 .07 Rules relating to reporting plan loan failures 1113 .08 Correction under statute or regulations 1114 .09 Matters subject to excise or other taxes 1114 .10 Correction for 403(b) Plans 1115 .11 Correction for SEPs…
  3. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  4. 91 FR 33129 — Guidance on Tax-Exempt Refunding Bonds; Hearing
    IRCProposed Rules (FR)Proposed Jun 3, 2026
    …. ADDRESSES: The hearing is being held in the Auditorium, at the Internal Revenue Service Building, 1111 Constitution Avenue NW, Washington, DC. Due to security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present a valid photo identification to enter the building.…
  5. 91 FR 12118 — Guidance on Tax-Exempt Refunding Bonds
    IRCProposed Rules (FR)Proposed Mar 12, 2026
    …0-5(a) provides that certain notices and elections must be filed with the Internal Revenue Service, 1111 Constitution Avenue NW, Attention: T:GE:TEB:O, Washington, DC 20024 or such other place designated by publication of a notice in the Internal Revenue Bulletin. The address specified in the existing regulations is ou…
  6. 142 T.C. No. 21 — Whistleblower 11332-13W v. Commissioner
    IRCCourt RulingsJun 4, 2014related by meaning
    alth Care Act of 2006 (TRHCA)2, Pub. L. No. 109-432, div. A, sec. 406, 120 Stat. at 2958, effective December 20, 2006. We hold that we do.3 Background The following background is drawn from the petition and respondent's motion to dismiss for lack of subject matter jurisdiction and responses filed by both parties. We no…
  7. 91 FR 4348 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure
    ERISAProposed Rules (FR)Proposed Jan 30, 2026
    …Transaction Costs, Journal of Accounting Research, (2021), https://onlinelibrary.wiley.com/​doi/​10.1111/​1475-679X.12340?​msockid=​18d7b391c5d560f015c7a5a9c4c7616c;​ Dominique Badoer, Charles Costello, & Christopher Jones, I Can See Clearly Now: The Impact of Disclosure Requirements on 401(k) Fees, Journal of Financia…
  8. 83 T.C. 154; 83 T.C. No. 10 — Tipton & Kalmbach, Inc. v. Commissioner
    IRCCourt RulingsJul 25, 1984related by meaning
    cated, and all Rule references are to the Tax Court Rules of Practice and Procedure. See Tipton & Kalmbach, Inc. v. Commissioner, T.C. Memo. 1982-260. We note, however, that Congress in enacting ERISA appears to have adopted the facts and circumstances test of sec. 1.401-6(b)(2), Income Tax Regs., for determining wheth…